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GREAT ADVENTURE, INC. v. JACKSON TP.

10 N.J. Tax 230 (1988)

GREAT ADVENTURE, INC., A DELAWARE CORPORATION, PLAINTIFF-RESPONDENT, v. THE TOWNSHIP OF JACKSON, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided February 8, 1988.

Attorney(s) appearing for the Case

Arthur M. Greenbaum argued the cause for appellant (Greenbaum, Rowe, Smith, Ravin, Davis & Bergstein, attorneys; Barry S. Goodman and Peter J. Zipp on the brief).

Stanley Tannenbaum argued the cause for respondent (Sills, Beck, Cummis, Zuckerman, Radin, Tischman & Epstein, attorneys; Jerald D. Baranoff and Thomas Denitzio, Jr. on the brief).

Before Judges PRESSLER, MUIR, Jr. and SKILLMAN.

PER CURIAM.

The primary issue on this appeal from a declaratory judgment entered by the Tax Court is whether owner-occupied commercial property constitutes income-producing property within the intendment of N.J.S.A. 54:4-34 (so-called chapter 911). The Tax Court concluded that it does not, and we concur.

The subject premises, located in Jackson Township are owned by plaintiff Great Adventure, Inc., a Delaware corporation...

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